https://www.taxtmi.com/caselaws?id=107365 A statutory deeming fiction under the Kar Vivad Samadhan Scheme, 1998, that treats a declarant's appeal or reply as withdrawn on acceptance of the declaration, also extends to the connected matter of a co-noticee where the proceedings are deemed settled. The Tribunal held that this consequence must be carried through to its legal end, so the connected appeal stood abated and could not be treated as allowed. The appellant also could not claim refund of the pre-deposit on the footing that the appeal had been merits-allowed, because the relied-upon order only implemented the High Court's direction to pass formal orders and did not confer such relief. en-us Mon, 24 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 18:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107365 A statutory deeming fiction under the Kar Vivad Samadhan Scheme, 1998, that treats a declarant's appeal or reply as withdrawn on acceptance of the declaration, also extends to the connected matter of a co-noticee where the proceedings are deemed settled. The Tribunal held that this consequence must be carried through to its legal end, so the connected appeal stood abated and could not be treated as allowed. The appellant also could not claim refund of the pre-deposit on the footing that the appeal had been merits-allowed, because the relied-upon order only implemented the High Court's direction to pass formal orders and did not confer such relief. Case-Laws Customs Mon, 24 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107365